https://www.taxtmi.com/caselaws?id=144179 Rule 18-A(3) gives the Commercial Tax Officer a controlled discretion to condone delay of up to five days where the statutory conditions are met. That discretion cannot be withheld on a ground not found in the rule, and the provision does not require a separate application for condonation as a prerequisite. Refusal to consider condonation solely because no application was filed is inconsistent with the statutory scheme. The Officer must assess condonation on the statutory conditions in the rule and cannot decline it merely for want of a formal request. en-us Wed, 28 Jun 1967 00:00:00 +0530 Sat, 20 Apr 2013 17:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144179 Rule 18-A(3) gives the Commercial Tax Officer a controlled discretion to condone delay of up to five days where the statutory conditions are met. That discretion cannot be withheld on a ground not found in the rule, and the provision does not require a separate application for condonation as a prerequisite. Refusal to consider condonation solely because no application was filed is inconsistent with the statutory scheme. The Officer must assess condonation on the statutory conditions in the rule and cannot decline it merely for want of a formal request. Case-Laws VAT and Sales Tax Wed, 28 Jun 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144179